https://www.taxtmi.com/caselaws?id=165022 Revisional interference under section 64 of the Karnataka Value Added Tax Act is confined to orders that are both erroneous and prejudicial to Revenue; a revision cannot be sustained merely because the revisional authority prefers a different view where the first appellate order follows binding precedent. On classification, di-calcium phosphate (animal feed grade) is treated as a feed supplement used in animal feed manufacture, assessed by common parlance and functional character. Because it is not specifically covered by the Third Schedule entry relied on by Revenue, the First Schedule entry for animal feed and feed supplements applies, and the earlier appellate classification granting exemption was restored. en-us Mon, 23 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165022 Revisional interference under section 64 of the Karnataka Value Added Tax Act is confined to orders that are both erroneous and prejudicial to Revenue; a revision cannot be sustained merely because the revisional authority prefers a different view where the first appellate order follows binding precedent. On classification, di-calcium phosphate (animal feed grade) is treated as a feed supplement used in animal feed manufacture, assessed by common parlance and functional character. Because it is not specifically covered by the Third Schedule entry relied on by Revenue, the First Schedule entry for animal feed and feed supplements applies, and the earlier appellate classification granting exemption was restored. Case-Laws VAT and Sales Tax Mon, 23 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165022